S.Amdt. 5236

SA 5236. Mr. BRAUN submitted an amendment intended to be proposed to
amendment SA 5194 submitted by Mr. Schumer and intended to be proposed
to the bill H.R. 5376, to provide for reconciliation pursuant to title
II of S. Con. Res. 14; which was ordered to lie on the table; as
follows:

At the appropriate place, insert the following:

SEC. _____. DENIAL OF TAX BENEFITS FOR ORGANIZATIONS THAT
PERFORM OR FINANCE ABORTIONS.

(a) In General.--Section 501 of the Internal Revenue Code
of 1986 is amended by adding at the end the following new
subsection:
``(s) Prohibition on Performing or Financing Abortion.--
``(1) In general.--Any organization exempt from taxation
under subsection (a) shall not perform, provide facilities to
perform, provide travel for the provision of, or finance
abortions except where the life of the mother would be
endangered.
``(2) Exception.--Paragraph (1) shall not apply to a
hospital organization to which subsection (r) applies.
``(3) Abortion.--For purposes of this subsection, the term
`abortion' means the use or prescription of any instrument,
medicine, drug, or any other substance or device--
``(A) to intentionally kill the unborn child of a woman
known to be pregnant, or
``(B) to intentionally terminate the pregnancy of a woman
known to be pregnant, with an intention other than--
``(i) after viability, to produce a live birth and preserve
the life and health of the child born alive, or
``(ii) to remove a dead unborn child.''.
(b) Denial of Eligibility for Charitable Contributions.--
(1) Income tax.--Subsection (c) of section 170 of the
Internal Revenue Code of 1986 is amended by adding at the end
the following: ``For purposes of this section, such term does
not include a contribution or gift to or for the use of any
organization which does not meet the requirements of section
501(s).''.
(2) Estate tax.--Section 2055 of such Code is amended by
redesignating subsection (g) as subsection (h) and by
inserting after subsection (f) the following new subsection:
``(g) Denial of Deduction for Contributions to
Organizations Which Perform, Provide Facilities to Perform,
Provide Travel for the Provision of, or Finance Abortions.--
No deduction shall be allowed under this section for a
transfer to or for the use of any organization which does not
meet the requirements of section 501(s).''.
(3) Gift tax.--Section 2522 of such Code is amended by
redesignating subsection (f) as subsection (g) and by
inserting after subsection (e) the following new subsection:
``(f) Denial of Deduction for Contributions to
Organizations Which Perform, Provide Facilities to Perform,
Provide Travel for the Provision of, or Finance Abortions.--
No deduction shall be allowed under this section for a gift
to or for the use of any organization which does not meet the
requirements of section 501(s).''.
(c) Effective Dates.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall apply to abortions
performed in taxable years beginning after the date of the
enactment of this Act.
(2) Estate tax.--The amendments made by subsection (b)(2)
shall apply to estates of decedents dying, and transfers,
after the date of the enactment of this act.
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